UNHCR Accounts

Lord Avebury: asked Her Majesty's Government:
	What were the conclusions of the Executive Committee of the United Nations High Commissioner for Refugees on the Audit Report; and, in particular, what steps were taken to ensure that acquisition, disposal and valuation of fixed assets are properly recorded; and that advances to implementing partners are treated as working advances, and identified clearly in the accounts.

Baroness Amos: The Report of the Board of Auditors to the General Assembly on the Accounts of the Voluntary Funds Administered by UNHCR for the year ended 31 December 1999 was presented to the Standing Committee of the Executive Committee on 27-28 September 2000. The Standing Committee concluded that UNHCR had taken forward the major recommendations of the 1998 audit report.
	The 1999 audit report on UNHCR will be discussed later this month at a meeting of the Fifth Committee of the UN General Assembly.

Sudan

The Earl of Sandwich: asked Her Majesty's Government:
	What assistance they have provided to higher education and scholarships for Sudan in 1972; in 1982; and since 1997.

Baroness Amos: We have no such specific data for 1972 and 1982. We have not provided any assistance to higher education and scholarships since bilateral aid to Sudan was suspended in 1991. We provide assistance for humanitarian emergencies through the United Nations and international non-government organisations.

Runnymede Trust

Lord Willoughby de Broke: asked Her Majesty's Government:
	Whether they or any government agency have given assistance, either financial or in kind, to the Runnymede Trust.

Lord Bassam of Brighton: The Runnymede Trust received a grant of £16,778 from the Home Office Race Equality Unit in 1999 to set up a website to provide information of use to the minority ethnic voluntary sector. A list of the trust's funders can be found on its website at: www.runnymedetrust.org.

Entry Refusal: Persons with Criminal Convictions

Lord Alli: asked Her Majesty's Government:
	What response they have received to the consultation paper on the refusal of entry to the United Kingdom of those with criminal convictions.

Lord Bassam of Brighton: My honourable friend the Minister of State for the Home Department (Mrs Roche) has received seven replies to the consultation paper. These were from the National Association for the Care and Resettlement of Offenders, the Immigration Law Practitioners' Association, the Law Society, Maria Fyfe MP, Jenny Jones MP, Sports Network and a member of the public. Copies have been placed in the Library.
	The responses raised no fundamental objections to the proposals set out in the consultation paper. My honourable friend the Minister of State for the Home Department therefore intends to implement these, taking account of the comments received so far as possible. The relevant amendments to the Immigration Rules will be laid before Parliament for approval in due course.

Fuel Supplies

Lord Alli: asked Her Majesty's Government:
	What measures they have taken to reduce the risk of disruption to the fuel supply in the event of further blockades.

Lord Bassam of Brighton: My right honourable friend the Home Secretary has been chairing a Fuel Task Force which comprises Ministers and representatives of the devolved administrations in Scotland and Wales, the oil industry, the police, the trade unions and others. Members of the task force signed a memorandum of understanding on 29 September. This establishes more robust systems to avoid disruption of fuel supplies. It commits signatories to establishing practical arrangements aimed at maintaining continuity of oil supply. In particular, it commits relevant signatories to establishing joint early warning systems and co-ordinated contingency plans; to joint emergency management systems; and to reducing the potential for intimidation of tanker drivers. Copies of the memorandum of understanding have been placed in the Library.
	The task force is continuing to oversee work in support of the memorandum. As this concerns planning to respond to any future disruption, it would not be appropriate to give further details of this work.
	Additionally, preparations are being made to ensure that properly trained and qualified military drivers would be available if required to help distribute fuel to essential users. If called upon, this would be provided under the normal arrangements for providing military assistance to ensure that essential supplies and services are maintained.
	The events of last month demonstrated the importance of oil supplies to our economy and to our society. The economy relies on just-in-time supply chains. It benefits from their efficiency, but is vulnerable to disruption. It is not possible to eliminate all risk to oil supplies. Our aim has been the practical one of reducing the risk to the minimum.

Hillsborough Papers

Lord Alli: asked Her Majesty's Government:
	When the Hillsborough papers considered by Lord Justice Stuart-Smith in his scrutiny will be available to the general public in the Liverpool Central Library.

Lord Bassam of Brighton: The Liverpool Central Library has completed the sorting and cataloguing of all the papers and they are now ready for public viewing.
	My honourable friend the Minister of State for the Home Department (Mr Clarke) understands that Liverpool City Council will give priority access, which he supports, to the families of those who died in the disaster and to the survivors. The Lord Mayor made an announcement to this effect last Thursday during a conference organised specifically to discuss outstanding issues.
	He is very grateful to the staff of both the House of Commons Library and the Liverpool Central Library for their efforts in this matter.

MAFF/NAWAD Concordat

Lord Dubs: asked Her Majesty's Government:
	When the bilateral concordat between the Ministry of Agriculture, Fisheries and Food and the Cabinet of the National Assembly for Wales will come into force.

Baroness Hayman: Letters formalising the bilateral concordat between this department and the Cabinet of the National Assembly for Wales were exchanged on 17 October 2000. The concordat, which is an agreement on the working relationship between the National Assembly for Wales Agriculture Department (NAWAD) and the Ministry of Agriculture, Fisheries and Food, establishes for all matters relating to the Welsh Assembly's responsibilities for agriculture, fisheries and food, an agreed framework for co-operation between the administrations.
	The Government are looking forward to continuing the close and constructive relationship that the Ministry of Agriculture, Fisheries and Food has developed with NAWAD following the introduction of devolution on 1 July 1999.
	Copies have been lodged in the Library of the House and the document is on the Internet at http://www.maff.gov.uk/aboutmaf/devolve/devolve.htm. The Cabinet of the National Assembly for Wales is placing copies in the Library of the Welsh Assembly.

Smoking Policy

Lord Laird: asked Her Majesty's Government:
	Whether they will make all property in their ownership non-smoking.

Lord Hunt of Kings Heath: "Smoking Kills" committed all government departments to review their internal office smoking policies. The Department of Health has written to departments asking for progress reports. However, the precise policy to be adopted in each case is a matter for the department concerned.

Prostate Cancer

Lord Morris of Manchester: asked Her Majesty's Government:
	Further to the Written Answer by Lord Hunt of Kings Heath on 2 October (WA 203), what information they have on differences in the rates of incidence of, and mortality from, prostate cancer in differing racial groups in the area of each National Health Service Trust; which three areas had the highest rates, at the latest date for which figures are available, and which three the lowest rates; which racial group appears to have the highest risks; what research on this issue has been publicly funded; and what further research is planned; and
	What comparative information they have from other countries on differences in the rates of incidence of, and mortality from, prostate cancer in differing racial groups.

Lord Hunt of Kings Heath: The Office of National Statistics publishes data on cancer mortality and incidence. These data cannot however be broken down by ethnic group. Centrally collected Hospital Episode Statistics (HES) data only provide information about treatment, and the data on ethnic groupings are unreliable.
	At the Government's request, the Cancer Research Funders Forum (CRFF) made prostate cancer one of its first priorities. The CRFF commissioned a review of prostate cancer, which was published in October 2000. The review refers to research on variations in incidence and mortality from prostate cancer among ethnic groups. Work on United Kingdom ethnic minority groups shows that mortality is raised in Caribbean and West African migrants. In North America the mortality rate in African Americans is twice as high as in white Americans. Asian immigrants to the United States of America have a low incidence of prostate cancer, whilst Asians raised to adulthood in the USA are closer to that country's higher risk, thereby suggesting that environmental factors may influence incidence.
	The Government are committed to increasing their funding for cancer research and by 2003 will be investing an additional £20 million each year in the infrastructure for cancer research, and an extra £4 million on prostate cancer research.

Northern Ireland: Compensation to Families of "Disappeared"

Baroness Park of Monmouth: asked Her Majesty's Government:
	Whether it has been correctly reported (in The Irish Times of 27 July) that the families of the "disappeared" in Northern Ireland are to be offered up to £10,000 in compensation in April 2001; (a) how the families have been informed; (b) how any such compensation will be calculated; and (c) whether the compensation will be calculated according to the number of children in each family.

Lord Falconer of Thoroton: The Government have accepted the recommendation in the Review of Criminal Injuries Compensation for Northern Ireland that "a sum of up to £10,000 should be payable to the family of any person who has 'disappeared' where it can be shown on a balance of probability that the person has been murdered by the members of a terrorist organisation." These special payments are not intended as compensation but are, rather, an acknowledgement of the added suffering caused by the inability of the families to lay their loved ones to rest.
	Each of the families whose details are known to the Government was informed in writing of the proposed payments by the right honourable Adam Ingram MP, Minister of State, on 25 September 2000.
	Arrangements are currently being put in place to determine how best to calculate and distribute the payments, and the families will be contacted again when further details are available.

Northern Ireland: Murders

Lord Laird: asked Her Majesty's Government:
	How many murders of (a) members of the Royal Ulster Constabulary; (b) members of the Army; (c) civilian Protestants; and (d) civilian Roman Catholics have taken place in Northern Ireland since 1969; and how many have led to a successful conviction for murder.

Lord Falconer of Thoroton: The following table shows the number of persons murdered in Northern Ireland during the period 1969 to September 2000. Details of the religion of murdered persons are not kept, and we record charges only, not convictions, against the categories cited.
	
		
			 Victim No. of murders No. of charges brought in respect of murders 
			 RUC 300 111 
			 Army 441 106 
			 UDR/RIR 203 53 
			 Civilian 1,860 688 
			  
			 Total 2,804 958

Belfast Agreement: Parity of Esteem for Cultures

Lord Laird: asked Her Majesty's Government:
	Whether they will reconfirm their support for those organisations seeking to implement the Belfast Agreement of 1998, and in particular its guarantee of parity of esteem for both cultures and traditions on the island of Ireland.

Lord Falconer of Thoroton: The Government firmly support all those organisations seeking the full implementation of the agreement. The Government are committed to the principle of parity of esteem as essential to ensure that the agreement is implemented in a balanced manner, reflecting the culture, ethos and aspirations of all of the people of Ireland, north and south.

Belfast Agreement: Parity of Esteem for Cultures

Lord Laird: asked Her Majesty's Government:
	Whether, in view of the Belfast Agreement of 1998 which guarantees parity of esteem for all on the island of Ireland, they will offer advice to the government of the Republic of Ireland on the treatment of those of its residents who consider themselves to be members of the pro-British community.

Lord Falconer of Thoroton: The treatment of Irish nationals who consider themselves to be members of the pro-British community in the Republic of Ireland is primarily a matter for the Irish Government and it is for them to decide if they wish to seek advice from Her Majesty's Government. All parties to the Good Friday Agreement are committed to the principle of equality for all.

Belfast Agreement: Parity of Esteem for Cultures

Lord Laird: asked Her Majesty's Government:
	Whether, in view of the guarantee of parity of esteem for all communities in the island of Ireland, they will make representations to the government of the Irish Republic to ensure that their application of human rights law is to the same standard as that in Northern Ireland.

Lord Falconer of Thoroton: The Irish Government is committed, under the Good Friday Agreement, to bring forward measures to ensure that at least an equivalent level of protection of human rights will apply in its jurisdiction as will pertain in Northern Ireland. It is for the Irish Government and Courts to determine how this is done.

Northern Ireland: Fuel Costs

Lord Laird: asked Her Majesty's Government:
	In view of the geographical location of Northern Ireland and its land border with the Republic of Ireland, what special consideration is being given to mitigate the effects of the high cost of fuel.

Lord Falconer of Thoroton: The Government acknowledge the special circumstances that exist in Northern Ireland as a result of its sharing a land border with the Republic of Ireland.
	The Chancellor announced in November 1999 that he would consider the appropriate rate of fuel duties on a Budget-by-Budget basis, taking into account all the relevant economic, social and environmental factors at the time. This applies equally to all parts of the UK, including Northern Ireland.

IRA Arms Dumps: Inspections

Lord Laird: asked Her Majesty's Government:
	Whether the inspections of IRA arms dumps in June resulted in a detailed list of all the weapons and explosives on display; and, if not, what are the merits of such inspections.

Lord Falconer of Thoroton: The independent Arms Inspectors, President Maarti Ahtisaai and Mr Cyril Ramaphosa, reported to the Independent International Commission on Decommissioning on 25 June that they had observed that the arms dumps inspected by them held a substantial amount of military material, including explosives and related equipment, as well as weapons and other material. The Inspectors also gave the very important assurance that the weapons and explosives inspected could not be used without this being detected by the Inspectors. It is for the Inspectors to determine how this is to be verified, and what information they may need to hold to do so.

IRA Arms Purchases

Lord Laird: asked Her Majesty's Government:
	What representation they have made to Sinn Fein about the recent conviction in Florida of members of the IRA who were purchasing modern arms.

Lord Falconer of Thoroton: The Government have consistently made clear to all parties that they must abide by the absolute commitment in the Good Friday Agreement to exclusively peaceful and democratic means.

British/Irish Government Contacts

Lord Laird: asked Her Majesty's Government:
	Whether they received representations from the Government of the Irish Republic concerning (a) the Disqualification Bill and (b) the Police Bill for Northern Ireland; and, if so, what was the nature of those representations.

Lord Falconer of Thoroton: The Government are in regular contact with the Government of the Irish Republic on a wide range of subjects, including disqualfication issues and the Police (Northern Ireland) Bill.

Northern Ireland: Border Security

Lord Laird: asked Her Majesty's Government:
	Whether, in view of the threat posed by dissident Republicans, they will outline measures to increase further security along the border in Northern Ireland.

Lord Falconer of Thoroton: Security along the border in Northern Ireland is kept at a level consistent with the threat posed from terrorists from whatever quarter who are opposed to the peace process. Any changes to the security arrangements are made as appropriate by the chief constable in line with his assessment of the level of threat prevailing at the time.

Northern Ireland: Cross-border Co-operation

Lord Laird: asked Her Majesty's Government:
	Whether they will make representations to the Government of the Irish Republic to play its part against dissident Republican groups.

Lord Falconer of Thoroton: The Government have and will continue to co-operate closely with the Irish Government combating the threat from dissident terrorist organisations. Cross-border co-operation is vital to the safety of citizens not only in Northern Ireland but also in the Republic of Ireland.

English Legislation: Members' Voting Rights

Lord Patten: asked Her Majesty's Government:
	Whether they will introduce legislation to ensure that only English Members of Parliament will be able to vote on legislation concerning England alone, and similarly only English and Welsh Members of Parliament on legislation concerning only England and Wales; and, if not, why not.

Baroness Jay of Paddington: There is no such intention. Parliamentary procedure is a matter for Parliament to determine and it is generally inappropriate to legislate to matters directly related thereto. Moreover, while it would be possible to determine the status of Members of the other place by their constituency, there would be profound difficulties in so categorising Members on your Lordships House.

Fuel Supply

Earl Attlee: asked Her Majesty's Government:
	Whether, in the light of the recent difficulties regarding the distribution of liquid fuels, they intend to amend further the Transport Bill.

Lord Macdonald of Tradeston: We have no plans to do so.

Rural Bus Subsidy Grant

Lord Bradshaw: asked Her Majesty's Government:
	Whether they intend to extend the Rural Bus Service Grant, the Rural Bus Service Challenge Fund and the Rural Transport Partnerships when the present schemes lapse.

Lord Macdonald of Tradeston: We announced in February of this year that the Rural Bus Subsidy Grant scheme would continue at least at its current level until March 2004. In July the 10-Year Plan for Transport announced the extension of the scheme to include support for services in and around market towns. The plan also provides additional resources for rural transport which will enable the extension of the Rural Transport Partnership scheme to every rural county and will make possible further support for innovative schemes. Further details will be announced shortly.

Heathrow: Air Quality Studies

Lord Gilmour of Craigmillar: asked Her Majesty's Government:
	Whether any study has been undertaken of air pollution at Heathrow Airport; and what breakdown has been identified between pollution from aircraft and pollution from cars.

Lord Macdonald of Tradeston: Such studies have been undertaken for over 25 years. BAA Heathrow publishes details of air quality at Heathrow annually. A number of local authorities in the vicinity of Heathrow have also studied emission in and around Heathrow Airport as part of their reviews and assessments of local air quality under Part IV of the Environment Act 1995.
	The most recently published study that identified pollution from aircraft and cars separately was in BAA's evidence to the Heathrow Terminal Five planning inquiry in 1996. This showed that aircraft were the main source of oxides of nitrogen and carbon dioxide within the airport boundary; but that outside the airport, the main source of both was road traffic. Present and projected levels of air quality around Heathrow will also be examined as part of the South East and East Regional Air Service Study.

British Registered Companies

Viscount Waverley: asked Her Majesty's Government:
	What are the criteria by which a company is considered to be British.

Lord Sainsbury of Turville: A company incorporated in England, Wales or Scotland is considered to be a British registered company.

Military Wreck Protection

Lord Trefgarne: asked Her Majesty's Government:
	What is their policy with regard to the protection of naval wrecks as war graves and the issue of unauthorised access by divers.

Baroness Symons of Vernham Dean: A review of policy on wrecked military vessels is being undertaken and I will write to the noble Lord when this review is complete and a copy of my letter will be placed in the Library of the House.

Submarine Fleet

Baroness Kennedy of The Shaws: asked Her Majesty's Government:
	What is the current operational availability of the United Kingdom's submarine fleet.

Baroness Symons of Vernham Dean: A flaw has been found in pipework that forms part of the cooling system in some Trafalgar and Swiftsure class hunter/killer submarines. Initial indications are that this may have arisen from the original construction of this component. The repair of this flaw, if needed, is straightforward but, because of the stringent safety procedures that we employ for any work involving repairs to our nuclear submarines, the repair process will take some months. As responsible nuclear operators, we take even the slightest flaw to our submarines very seriously. It is for this reason that our deployed hunter/killer submarines are being brought alongside to be inspected. Until all inspections have been completed it is not possible to determine fully the requirement for repair work and operational implications, but they will be significant. The submarines remain safe, and at no time has there been any risk to their crew or the general public. Vanguard Class Trident submarines, which are of a very different design, are not affected.

"Duty Free" Sales

Lord Morris of Manchester: asked Her Majesty's Government:
	What is the latest information available to Ministers on the impact, in the first full year following the abolition of Intra-European Union Duty-Free, on sales which were previously duty-free by European Union operators (airlines, airports and ferries); what review HM Customs and Excise are undertaking of the impact of abolition; and what representations they have had from the United Kingdom Travel Retail forum on the impact on United Kingdom operators.

Lord McIntosh of Haringey: The Paymaster General has approved the terms of reference for a post-implementation review of the duty free successor regime. The terms of reference are available in the Library of the House. The Paymaster General expects to publish the findings of the review early in the New Year.
	The review will concentrate on how well the successor regime is working and whether there are any further technical changes which can be made to improve its operation. The review will also assess the effect of the abolition of intra-EU duty free sales on the Exchequer receipts of excise duty and VAT.
	The United Kingdom Travel Retail Forum have written to the Paymaster General and to Customs about the review, and their views will be taken during the course of the review.

Luncheon Voucher Tax Concession

Lord Lipsey: asked Her Majesty's Government:
	What justification there is for exempting the first 15 pence of the value of luncheon vouchers from income tax and National Insurance.

Lord McIntosh of Haringey: Employment benefits provided by voucher are generally chargeable to income tax and national insurance contributions. The exception for the first 15p per day of a luncheon voucher is a long-standing concession that successive Governments have not withdrawn but whose value has not been increased. Only a tiny proportion of employees now receive such vouchers.

Capital Gains Indexation and Taper Abolition

Lord Newby: asked Her Majesty's Government:
	What is their estimate of the revenue yield from reintroducing a system of indexation of capital gains from 6 April 2001 and simultaneously abolishing taper relief from the same date for (a) non-business assets and (b) business assets for each of the next five financial years on an assumption of unchanged asset values in real terms.

Lord McIntosh of Haringey: Consistent with the assumptions of the March 2000 Budget forecast, the net revenue yield from reintroducing indexation and abolishing taper is estimated to be £400 million for the first year, most of which would be received in the following year. Further information in the form requested on the yield, in total and by type of asset, for subsequent years can be provided only at disproportionate cost.

National Insurance

Lord Newby: asked Her Majesty's Government:
	How many people who were in employment in 1999-2000 paid Class 1 National Insurance contributions for less than 52 weeks; for how many weeks on average those people paid National Insurance contributions; what was their average annual income from employment; and what was their average National Insurance contribution; and
	How many employees who were in employment in 1999-2000 paid Class 1 National Insurance contributions for more than one job simultaneously; and what was the total number of jobs held by employees who held more than one job simultaneously; and
	What would be the estimated revenue yield if Class 1 National Insurance contributions were charged on the basis of total income rather than weekly income per employer.

Lord McIntosh of Haringey: I am afraid that it is not possible to provide answers to these questions as the Inland Revenue does not collate data on this basis.

Economic Cycle

Lord Shore of Stepney: asked Her Majesty's Government:
	What is their estimate of the date when the current business cycle which began in the second half of 1998 is likely to end.

Lord McIntosh of Haringey: Updated information on the Government's estimate of the current economic cycle will be provided in the forthcoming Pre-Budget Report.

National Lottery Licence Award

Lord Luke: asked Her Majesty's Government:
	Whether the Minister for the Arts, Mr Alan Howarth, has had access to papers relating to the award of the next National Lottery licence; and, if so, whether he still continues to have such access.

Lord McIntosh of Haringey: The award of the next National Lottery licence is a matter for the National Lottery Commission. No Minister has had access to the applications or papers relating to the assessment of the applications.

National Lottery Licence Award

Lord Luke: asked Her Majesty's Government:
	Whether they accept the judgment of Mr Justice Richards that the behaviour of the National Lottery Commission towards Camelot was "conspicuously unfair" and "illegal".

Lord McIntosh of Haringey: The Government fully accept Mr Justice Richards' judgment. The judge recognised that the National Lottery Commission had intended to be fair and made clear that, as a responsible public authority, the commission could be relied on to act in accordance with the judgment.

National Lottery Licence Award

Baroness Anelay of St Johns: asked Her Majesty's Government:
	What estimate they have made of the amount that would be lost to good causes for each week that the National Lottery ceased to operate in any period of hiatus between its operation by the present and the next operating company, in the event that Camelot does not win the new operating licence; and
	What mechanism they have put in place to ensure that when the current National Lottery operating licence expires, there is no hiatus in the running of the National Lottery; and
	Whether they are confident that the remaining members of the National Lottery Commission can reach a proper and fair decision on the award of the new operating licence for the National Lottery within a timescale that will enable the next operator of the National Lottery to continue the award of moneys to the good causes without any hiatus, in the event that Camelot is not successful in its application to be awarded the new Lottery operating licence.

Lord McIntosh of Haringey: The award of the new Lottery operating licence is the responsibility of the National Lottery Commission. The Secretary of State for Culture, Media and Sport appointed Lord Burns to the commission last week and the Government have every confidence that Lord Burns will be able to assist the current licensing process to a timely and proper conclusion. The Government have not made any estimate of the potential loss to good causes of any hiatus in the operation of the National Lottery since they have made clear to the commission that there must be no such hiatus.

National Lottery Licence Award

Baroness Anelay of St Johns: asked Her Majesty's Government:
	Whether they still hold the view put forward in the Labour Party's manifesto, that "When the contract runs out, Labour will seek an efficient not-for-profit operator" to run the National Lottery.

Lord McIntosh of Haringey: The Government have maintained their policy of seeking and welcoming bids from efficient not-for-profit operators. But the decision on the award of the next licence is a matter for the National Lottery Commission. It will make its decision on the need to maximise returns to good causes, subject to ensuring propriety and protecting players' interests.

Mr Alan Howarth

Baroness Anelay of St Johns: asked Her Majesty's Government:
	When the Secretary of State for Culture, Media and Sport became aware that Mr Alan Howarth, Minister for the Arts, had acted as a paid adviser to Sir Richard Branson in 1992-96.

Lord McIntosh of Haringey: Upon his appointment as Minister for the Arts in 1998.

National Lottery Commission Chairman

Baroness Seccombe: asked Her Majesty's Government:
	When they expect to appoint a permanent Chairman of the National Lottery Commission.

Lord McIntosh of Haringey: The noble Lord, Lord Burns, was appointed to the National Lottery Commission on 12 October 2000 to succeed Dame Helena Shovelton. The National Lottery Commission appoints its own chairman from among its members; the Commission elected Lord Burns chairman on 16 October.

Income Tax

Lord Marlesford: asked Her Majesty's Government:
	Whether they will update their Written Answer of 4 May 1999 (WA 84-86) to show the top rate of direct tax on personal income in the United Kingdom (including where appropriate investment income surcharge and surtax and any surcharge on surtax) for each financial year since 1970-71, indicating the threshold of taxable income at which that rate applied, expressing that threshold in both current prices and 1999-2000 prices.

Lord McIntosh of Haringey: The following information uses the same methodology as presented in my previous Answer except that the final two columns are now presented in 1999-2000 prices.
	
		
			  Single, non-aged personal allowance for a man with no children Taxable income above which the highest rate is charged Highest rate of income tax charged Retail Price Index Single, non-aged personal allowance for a man with no children at 1999-2000 prices Taxable income above which the highest rate is charged at 1999-2000 prices 
			  £ £ %  £ £ 
			 1970-71 325 20,000 50 18.92 2,728 175,846 
			 1971-72 325 20,000 50 20.67 2,497 160,958 
			 1972-73 460 20,000 55 22.13 3,301 150,339 
			 1973-74 595 20,000 90 24.45 3,865 136,074 
			 1974-75 625 20,000 98 28.82 3,444 115,441 
			 1975-76 675 20,000 98 35.91 2,985 92,648 
			 1976-77 735 20,000 98 41.40 2,820 80,362 
			 1977-78 945 21,000 98 47.19 3,180 74,027 
			 1978-79 985 24,000 98 51.11 3,061 78,114 
			 1979-80 1,165 25,000 75 59.19 3,126 70,261 
			 1980-81 1,375 27,750 75 68.85 3,172 67,047 
			 1981-82 1,375 27,750 75 76.77 2,844 60,130 
			 1982-83 1,565 31,500 75 82.20 3,024 63,747 
			 1983-84 1,785 36,000 75 86.03 3,295 69,611 
			 1984-85 2,005 38,100 60 90.37 3,524 70,133 
			 1985-86 2,205 40,200 60 95.71 3,659 69,870 
			 1986-87 2,335 41,200 60 98.78 3,754 69,383 
			 1987-88 2,425 41,200 60 102.72 3,749 66,721 
			 1988-89 2,605 19,300 40 108.88 3,800 29,487 
			 1989-90 2,785 20,700 40 117.38 3,768 29,336 
			 1990-91 3,005 20,700 40 128.74 3,707 26,747 
			 1991-92 3,295 23,700 40 134.85 3,880 29,236 
			 1992-93 3,445 23,700 40 139.11 3,933 28,341 
			 1993-94 3,445 23,700 40 141.48 3,867 27,866 
			 1994-95 3,445 23,700 40 145.35 3,764 27,124 
			 1995-96 3,525 24,300 40 150.08 3,730 26,934 
			 1996-97 3,765 25,500 40 153.73 3,889 27,593 
			 1997-98 4,045 26,100 40 158.81 4,045 27,339 
			 1998-99 4,195 27,100 40 163.76 4,326 27,529 
			 1999-2000 4,335 28,000 40 166.35 4,335 28,000 
		
	
	For 1970-71 to 1972-73 the highest rate of income tax is the highest rate of surtax.
	For 1973-74 to 1983-84, the highest rate charged includes investment income surcharge at 15 per cent but this total rate would apply only if the taxpayer's income included investment income greater than the threshold for the highest rate of surcharge, which varied between £2,000 in 1973-74 and £7,100 in 1983-84.